A/HRC/25/52 global and regional partnerships; (b) States acting individually as they adopt and implement policies that affect persons not strictly within their jurisdiction; and (c) States acting individually as they formulate national development policies and programmes affecting persons within their jurisdiction” (A/HRC/15/WG.2/TF/2/Add.2, annex, p. 8). 37. The Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights also demand that States take measures either individually or through international cooperation in order to protect the economic, social and cultural rights of people within and beyond their territory.39 38. While article 2, paragraph 1, of the International Covenant on Economic, Social and Cultural Rights refers in particular to economic and technical assistance and cooperation, it does not limit the undertaking to such measures. Thus, according to the commentary to the Maastricht Principles, international assistance must be understood as a component of international cooperation: “International assistance may, and depending on the circumstances must, comprise other measures, including provision of information to people in other countries, or cooperation with their state, for example, to trace stolen public funds or to cooperate in the adoption of measures to prevent human trafficking.”40 39. Based on the above interpretation, the Independent Expert considers that the duty of international assistance and cooperation extends to international cooperation in tackling factors that facilitate illicit financial flows and in ensuring the recovery of stolen assets. That is confirmed by the Convention against Corruption and other instruments on corruption, all of which contain provisions on international cooperation and/or mutual legal assistance.41 40. In relation to the activities of non-State actors, in particular transnational corporations, the Maastricht Principles underscore that States “should cooperate in order to ensure that any victim of the activities of non-state actors that results in a violation of economic, social and cultural rights has access to an effective remedy, preferably of a judicial nature, in order to seek redress”.42 This requirement is of particular relevance to the issue of addressing the negative impacts of tax evasion and avoidance by transnational corporations. 41. Lastly, where States encourage or facilitate illicit financial flows, or deliberately frustrate the efforts of other States to counter such flows, they could be in breach of their international human rights obligations, particularly with respect to economic, social and cultural rights.43 In that regard, it is notable that the Maastricht Principles underline that States that receive a request to assist or cooperate and are in a position to do so must consider the request in good faith,44 and respond in a manner consistent with their 39 40 41 42 43 44 12 Principles 23 and 29. Olivier De Schutter et al., “Commentary to the Maastricht Principles on Extraterritorial Obligations of States in the Area of Economic, Social and Cultural Rights”, Human Rights Quarterly, vol. 34 (2012), p. 1157. Convention against Corruption, chaps. IV and V; African Union Convention on Preventing and Combating Corruption, art. 19; Inter-American Convention against Corruption, art. XIV; OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, arts. 9 and 12. De Schutter et al., “Commentary to the Maastricht Principles”, p. 1145. International Bar Association, Tax Abuses, p. 2. Principle 35. Good faith is a general principle of international law that is implied by article 2, paragraph 2, of the Charter of the United Nations and enshrined in articles 26 and 31, paragraph 1, of the Vienna Convention on the Law of Treaties and General Assembly resolution 2625 (XXV).